| 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Dec. 25, 2015 |
| Summary Of Significant Accounting Policies Policies | |
| Description of Business | Command Center, Inc. ("Command Center,
the Company, CCI, we, "us," or our) is a Washington corporation
initially organized in 2002. We reorganized in 2005 and 2006 and now provide on-demand employees for manual labor, light industrial,
and skilled trades applications. Our customers are primarily small to mid-sized businesses in the wholesale trades, manufacturing,
hospitality, construction, retail and auto auction industries. We currently operate 57 stores located in 20 states. Our largest
10 customers represent approximately 25% of our revenue. We operate as: Command Center, Inc. |
| Basis of Presentation | The consolidated financial statements include the accounts
of Command Center, Inc. and our wholly-owned subsidiaries, Disaster Recovery Services, Inc. (DR Services), which
is inactive, and ComStaff, Inc., which is dormant. All significant intercompany balances and transactions have been eliminated
in consolidation. The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles
generally accepted in the United States of America (GAAP). |
| Use of Estimates | The preparation of consolidated financial statements
in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts
of revenue and expenses during the reporting period. Actual results could differ from those estimates. |
| Fiscal Year End | Our
consolidated financial statements are presented on a 52/53-week fiscal year end basis, with the last day of the fiscal year
being the last Friday of each calendar year. In fiscal years consisting of 53 weeks, the final quarter will consist of 14 weeks.
Fiscal years 2015 and 2014 both consisted of 52 weeks. |
| Reclassifications | Certain amounts in the consolidated financial statements
for 2014 have been reclassified to conform to the 2015 presentation. These reclassifications have no effect on net income, earnings
per share, or stockholders equity as previously reported. |
| Revenue Recognition | We generate revenues primarily from providing on-demand
labor services. Revenue from services is recognized at the time the service is performed. Revenues are reported net of customer
credits and taxes collected from customers that are remitted to taxing authorities. |
| Cost of Staffing Services | Cost of services includes the wages of temporary employees,
related payroll taxes, workers compensation expenses, and other direct costs of services. |
| Cash and Cash Equivalents | Cash and cash equivalents consists of demand deposits,
including interest-bearing accounts with original maturities of three months or less, held in banking institutions and a trust
account. These accounts are guaranteed by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per institution.
At December 25, 2015, we held deposits in excess of FDIC insured limits of approximately $7.2 million. |
| Restricted Cash | We maintained a cash balance that is held on deposit
as a requirement of our workers compensation insurance provider. |
| Accounts Receivable and Allowance for Doubtful Accounts | Accounts receivable are carried at their estimated
recoverable amount, net of allowances. We regularly review our accounts receivable for collectability. The allowance for doubtful
accounts is determined based on historical write-off experience, age of receivable, other qualitative factors and extenuating
circumstances, and current economic data and represents our best estimate of the amount of probable losses on our accounts receivable.
The allowance for doubtful accounts is reviewed monthly. Generally, we refer overdue balances to a collection agency at 120 days
and the collection agent typically pursues collection for another 60 days. At December 25, 2015 and December 26, 2014, our allowance
for doubtful accounts was approximately $663,000 and $550,000, respectively. |
| Property and Equipment | Property and equipment are recorded at cost. We compute
depreciation using the straight-line method over the estimated useful lives, typically three to five years. Leasehold improvements
are capitalized and amortized over the shorter of the non-cancelable lease term or their useful lives. Repairs and maintenance
are expensed as incurred. When assets are sold or retired, cost and accumulated depreciation are eliminated from the consolidated
balance sheet and gain or loss is reflected in the consolidated statement of income. |
| Workers' Compensation Reserves | In accordance with the terms of our workers
compensation liability insurance policy, we maintain deposits or letters of credit for workers compensation claims to secure
payment of our claims cost. We use third party actuarial estimates of the future costs of the claims and related expenses discounted
by a 3% present value interest rate to determine the amount of our reserves. We evaluate the reserves regularly throughout the
year and make adjustments as needed. If the actual cost of claims incurred and related expenses exceed the amounts estimated,
additional reserves may be required. In monopolistic states, we utilize the state funds for our workers compensation insurance
and pay our premiums in accordance with the state plans. |
| Goodwill and Other Intangible Assets | Goodwill represents the excess purchase price over
the fair value of identifiable assets received attributable to business acquisitions and combinations. Goodwill and other intangible
assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate impairment may
exist, such as a significant adverse change in the business climate. In assessing the value of goodwill, assets and liabilities
are assigned to the reporting units and the appropriate valuation methodologies are used to determine fair value at the reporting
unit level. Identified intangible assets are amortized using the straight-line method over their estimated useful lives which
are estimated to be between three and seven years. |
| Fair Value of Financial Instruments | We carry financial instruments on the consolidated
balance sheet at the fair value of the instruments as of the consolidated balance sheet date. At the end of each period, management
assesses the fair value of each instrument and adjusts the carrying value to reflect its assessment. At December 25, 2015 and
December 26, 2014, the carrying values of accounts receivable and accounts payable approximated their fair values due to relatively
short maturities. |
| Income Taxes | We account for income taxes under the liability method,
whereby deferred income tax liabilities or assets at the end of each period are determined using the tax rate expected to be in
effect when the taxes are actually paid or recovered. A valuation allowance is recognized on deferred tax assets when it is more
likely than not that some or all of these deferred tax assets will not be realized. Our policy is to prescribe a recognition threshold
and measurement attribute for the recognition and measurement of a tax position taken or expected to be taken in a tax return.
We have analyzed our filing positions in all jurisdictions where we are required to file returns, and found no positions that
would require a liability for unrecognized income tax positions to be recognized. We are subject to tax examinations. In the event
that we are assessed penalties and or interest, penalties will be charged to other financing expense and interest will be charged
to interest expense. |
| Earnings per Share | We
follow financial accounting standards which require the calculation of basic and diluted earnings per share. Basic earnings per
share is calculated by dividing net income or loss available to common stockholders by the weighted average number of common shares
outstanding, and does not include the impact of any potentially dilutive common stock equivalents. Diluted earnings per share
reflect the potential dilution of securities that could share in our earnings through the conversion of common shares issuable
via outstanding stock warrants, and/or stock options. We had common stock equivalents outstanding to purchase of 3,633,500 and
5,641,500 shares of common stock at December 25, 2015 and December 26, 2014, respectively. If we incur losses in the periods
presented, or if conversion into common shares is anti-dilutive, basic and dilutive earnings per share are equal. At December
25, 2015 and December 26, 2014, we had 955,719 and 1,721,685 dilutive shares relating to vested stock options, warrants,
and shares to be issued for contingent consideration, respectively. Diluted
common shares outstanding were calculated using the Treasury Stock Method and are as follows:
Fifty-Two Weeks Ended
December 25,2015 December 26,2014
Weighted average number of common shares used in basic net income per common share 65,139,449 63,866,729
Dilutive effects of stock options 955,719 1,721,684
Weighted average number of common shares used in diluted net income per common share 66,095,168 65,588,413 |
| Share-Based Compensation | Periodically, we issue common shares or options to
purchase our common shares to our officers, directors, employees, or other parties. Compensation expense for these equity awards
are recognized over the vesting period, based on the fair value on the grant date. We recognize compensation expense for only
the portion of options that are expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures
differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods.
We determine the fair value of equity awards using the Black-Scholes valuation model. |
| Advertising Costs | Advertising costs consist primarily of print and other
promotional activities. We expense advertisements as incurred. During the fiscal years ended December 25, 2015 and December 26,
2014, advertising cost were included in selling, general and administrative expenses were approximately $44,000 and $25,000, respectively. |
| Concentrations | For the fiscal year ended December 26, 2014 10.6% of
our total revenue was from a single client. No single customer represented more than 10% of our revenue for the fiscal year ended
December 25, 2015. At December 25, 2015 and December 26, 2014 11.5% and 23.2% respectively, of total accounts payable was due
to a single vendor. |
| Long-lived asset impairment | Long-lived assets include property and equipment and
definite-lived intangible assets. Definite-lived intangible assets consist of customer relationships, trade names and non-compete
agreements. Long-lived assets are measured for impairment at least annually and/or whenever events and circumstances arise that
indicate that the carrying value of the assets may not be recoverable. |
| Checks Issued and Outstanding | When checks drafted at a financial institution are
in excess of funds on deposit at that financial institution, determined on an entity by entity basis, they are presented as a
current liability on the consolidated balance sheet. |
| Fair Value Measures | Fair
value is the price that would be received to sell an asset, or paid to transfer a liability, in the principal or most advantageous
market for the asset or liability in an ordinary transaction between market participants on the measurement date. Our policy on
fair value measures requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring
fair value. The policy establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the
inputs used to measure fair value. A financial instruments categorization within the fair value hierarchy is based upon
the lowest level of input that is significant to the fair value measurement. The policy prioritizes the inputs into three levels
that may be used to measure fair value: Level
1: Applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level
2: Applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability
such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in
markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant
inputs are observable or can be derived principally from, or corroborated by, observable market data. Level
3: Applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant
to the measurement of the fair value of the assets or liabilities. Our
financial instruments consist principally of a contingent liability. |
| Recent Accounting Pronouncements | In
May 2014, the Recent In
January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items (Subtopic 225-20) - Simplifying
Income Statement Presentation by Eliminating the Concepts of Extraordinary Items. ASU 2015-01 eliminates from U.S. GAAP the concept
of extraordinary items, which, among other things, required an entity to segregate extraordinary items considered to be unusual
and infrequent from the results of ordinary operations and show the item separately in the income statement, net of tax, after
income from continuing operations. ASU 2015-01 is effective for fiscal years, and interim periods within those fiscal years, beginning
after December 15, 2015 and is not expected to have a material effect on our operating results or financial condition. In
January 2016, the FASB issued ASU 2016-01, Financial Instruments Overall (Subtopic 825-10). The amendments in this Update
require all equity investments to be measured at fair value with changes in the fair value recognized through net income (other
than those accounted for under equity method of accounting or those that result in consolidation of the investee). The amendments
in this Update also require an entity to present separately in other comprehensive income the portion of the total change in the
fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure
the liability at fair value in accordance with the fair value option for financial instruments. In addition the amendments in
this Update eliminate certain disclosure requirements. The amendments in this Update are effective for fiscal years beginning
after December 15, 2017, including interim periods within those fiscal years. We are currently evaluating the impact of this new
accounting guidance on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02 on
Leases (Topic 842) |
